net assets


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Net assets

The difference between total assets on the one hand and current liabilities and noncapitalized long-term liabilities on the other hand.

Net Assets

In accounting, the value of a company's total assets less its total liabilities and intangible assets. Put another way, the book value is the shareholders' equity, or how much the company would be worth if it paid of all of its debts and liquidated immediately.

net assets

net assets

the combined amount of a company's FIXED ASSETS and WORKING CAPITAL (net current assets) as recorded in the company's BALANCE SHEET. The book value of a company's net assets provides a rough guide to the value of the company's resources being used to generate profit. Compare TOTAL ASSETS.
References in periodicals archive ?
On February 28, 2009, net assets of the Trust applicable to common shares were $31,365,721.
Investment income (interest and dividends) is recognized as revenue in the period it is earned and gains and losses are recognized as changes in net assets in the accounting periods in which they occur.
Caledonia's selected sectors are: Financial: comprising 25% of net assets, including holdings in Close Brothers, Rathbone Brothers and Polar Capital; Leisure and Media: comprising 16% of the net assets, including holdings in Kerzner International and The Sloane Club; Managed General Funds: comprising 24% of the net assets including holdings in British Empire Securities and Cobepa; Industrial and Services: comprising 10% of the net assets, including investments in Offshore Logistics and Melrose Resources; Property: comprising 12% of the net assets, including a holding in Quintain Estates; net current assets 11%; and Other: comprising 2% of the net assets.
Total net assets $264,356,791 $264,356,791 $160,579,256 $160,579,256
On June 30, 2005, net assets of the Fund were $772,378,359.
The company's practice is to make calendar year distributions totaling at least 8% of average net assets for the 12-month period ended Oct.
The Calvert Aggressive Allocation Fund seeks to achieve its investment objective by investing 80% to 100% of its net assets in underlying Calvert Funds that invest primarily in equity securities, 0% to 20% of its net assets in CSIF Bond Portfolio, and 0% to 5% in CSIF Money Market Portfolio.
The revised Outlook reflects a shift in asset allocation to more exposure to alternative assets, a decline in unrestricted net assets since fiscal 2000, and an increase in debt associated with the purchase of real estate property.
On February 28, 2005, total net assets of the Fund were $226,939,092.
On August 31, 2004, total net assets of the Fund were $232,162,264.
The Governmental Accounting Standards Board (GASB) today issued an Exposure Draft of proposed standards intended to clarify for the preparers of state and local government financial statements the requirements for reporting net assets contained in GASB Statement No.
On April 30, 2004, total net assets of the Fund were $298,183,973.